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Christian, CW and Gupta, S (1993)

New evidence on "Secondary Evasion"

The Journal of the American Taxation Association 15(1), pp. 72-93.

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Abstract: In this study we provide new evidence on "secondary evasion," the phenomenon associated with the clustering of tax returns at the top of the $50 tax table brackets. Based on data from 1979-86 we find that this phenomenon persists over time, under different table structures, and over a larger range of income than previously studied. We also examine the association of this phenomenon with several tax policy variables and certain taxpayer characteristics. Based on regression models estimated with longitudinal data, we find a positive effect for marginal tax rates and opportunity, and a negative association with income and age.